High Court Affirms Tribunal's Decision: Assessee Eligible for Section 10B Tax Exemption as 100% Export Oriented Undertaking.

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....Eligibility for exemption u/s 10B - Tribunal did not commit any error in holding that the assessee was a 100% Export Oriented Undertaking and not an SEZ Unit and therefore, entitled to deduction under section 10B of the Act - HC....